Standards Governing the Accounting and Preparation of Financial Reports of Communications Foundations Article 4
The accounting and preparation of financial reports of communications foundations shall comply with these Standards and relevant regulations. Where there is no regulation, Generally Accepted Accounting Principles shall be adhered.
中文原文 通訊傳播類財團法人會計處理及財務報告編製準則第4條
通傳財團法人會計事務之處理及財務報告之編製，應依本準則及有關法令規定辦理；其未規定者，依一般公認會計原則辦理。